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南京国民政府的盐税与统税改革
引用本文:易继苍. 南京国民政府的盐税与统税改革[J]. 杭州师范学院学报(社会科学版), 2003, 0(2): 101-104
作者姓名:易继苍
作者单位:浙江大学,历史系,浙江,杭州,310028
摘    要:南京国民政府成立伊始,为了解决财政困难,进行了一系列的经济改革。在这些措施中,对盐税的改革以及裁厘改统是其实行的主要经济措施。盐税改革在客观上统一了全国的盐政和盐务,增加了政府的财政收入;裁厘改统,废除了在中国实行长达半个多世纪的厘金政策,促进了民族工业的发展。上述政策的实行,有利于国民政府财政收入的增加,在一定程度上为国民政府加速实现中华民族的真正统一提供了财政上的支持。但其剥削和压榨广大人民的一面是不言而喻的。

关 键 词:盐税  厘金  统税
文章编号:1293/Z(2003)05-0101-04
修稿时间:2002-04-05

The Kuomingtang Government''''s Salt Tax and General Tax Reform
Ji cang. The Kuomingtang Government''''s Salt Tax and General Tax Reform[J]. Journal of Hangzhou Teachers College(Humanities and Social Sciences), 2003, 0(2): 101-104
Authors:Ji cang
Abstract:In order to overcome the financial difficulties, the Kuomingtang government, after its establishment, began to take some measures to reform its economic and financial policies. Among these measures, salt tax and general tax reform outweighed other policies. Through salt tax reform, the Kuomingtang government gained the power of salt administration and added its state revenue; through general tax reform, the government abolished the Lijin policy and carried out the general tax policy. All these activities sped up the union of Chinese nationalities.
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